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La regulación en materia contable contenida en la legislación cooperativa: análisis comparado


  • Fernando Polo Garrido

    () (CEGEA. Universidad Politécnica de Valencia)

  • Gabriel García Martínez

    () (CEGEA. Universidad Politécnica de Valencia)


Co-operative societies, conceived generally as an enterprise, are subject to the accounting norms contained in mercantile law. Likewise, the legislation for co-operatives, whether national or regional, establishes the obligation to make accounts in accordance with accounting rules, respecting the peculiarities contained in co-operative law. These peculiarities have provoked creation of draft Rules on accounting aspects of co-operatives by the Accounting and Auditing Institute (ICAC), published in the B.O.I.C.A.C. nº 49, of March 2002. This paper carries out a comparative analysis of the accounting regulations contained in co-operative law, and based on this analysis draws some conclusions over the method considered most appropriate to regulate the accounting content in the said co-operative law, bearing in mind that accounting rules are the exclusive competence of the state.

Suggested Citation

  • Fernando Polo Garrido & Gabriel García Martínez, 2003. "La regulación en materia contable contenida en la legislación cooperativa: análisis comparado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 33-55, August.
  • Handle: RePEc:cic:revcir:y:2003:i:45:p:33-55

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    Cited by:

    1. Tomás Garrido Pulido & Raquel Puentes Poyatos, 2005. "Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 77-110, April.

    More about this item


    Co-operative society; accounting rules; co-operative law; co-operative accounting.;

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises


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